Tax Flash No. 09/2013

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Order 231/2013 approving the procedure and the conditions for the refund of excise duty and value added tax related to the products sold through duty-free shops was published in Official Gazette 104/2013

  • In order to benefit from an excise refund, the economic operators who sell products through duty-free shops shall submit on a quarterly basis an application accompanied by a number of supporting documents, by the 25th of the month following the end of the quarter.
  • The VAT related to purchases of products sold through duty-free shops is deducted as per the general rules provided by the Fiscal Code.
  • The justification of the VAT exemption will be performed through the customs export declaration.

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